The investigative show Vetting, News24

The Head of Government, Edi Rama, in one of his public appearances at the beginning of this year, declared that: "We need a different administration than the one we had until a few years ago, so that the business climate is positive and companies can perform without feeling under the constant pressure of bribery or corruption, as happened not many years ago". This statement from April 2026 points the finger directly at the early wound of business in Albania: a tax administration with corrupt segments. So, the Prime Minister himself says that Taxes put pressure on bribery and that this model must be rejected. But, beyond the tone of the head of government himself, it also implies an inability to provide a solution to this problem.

Reports from the World Bank, the US Department of State, the European Union Progress Report and the Supreme Audit Office (SAO) confirm not only the government's concern, but also highlight a permanent problem. The major problem that businesses have is the communication relationship, where the tax administration is not responsive and does not provide transparency about the actions or measures it takes against an enterprise. All of this often translates into fines, which, in many cases, have been blocked by the administrative court, curbing indirect pressure from the Tax Administration.

According to Alketa Uruçi, President of the American Chamber of Commerce (AmCham): “One of the issues that the Chamber has strongly highlighted is communication with the tax administration, timely responses, and the practice of delays in requests for an official position by the tax administration. Also of concern are the responses that are not clear and specific to the specific case, but only general references to legal provisions.”
Alketa Uruçi, in a meeting with the leaders of the Tax Administration in December 2025, raised concerns about Albanian business, which faces penalties from Taxes.

According to lawyer Elton Laska: "This is explained by the fact that every party that has been in power during these 35 years has used the administration for its own political interests and not in the service of citizens. The specific case is the Tax Directorate. Specifically, the Tax Directorate seems more aggravated, as it is a directorate that deals with businesses, on which politics seeks to exert stronger pressure in terms of the relationship with government and politics."

In this episode, "Vetting" will focus on the problems that arise as a result of compromised segments of the Tax Administration. The genesis of the problem begins with illegally ordered appointments, which give rise to an unsafe structure that operates by orders and not according to the law, where individuals like Erilinda Lala, amidst violations and concealment of assets, still continue to be in office.

Lawyer Elton Laska for "Vetting" says: "It is enough for the Tax Directorate not to inspire its 'soldiers' to go to citizens' businesses and this would be the removal of a huge burden. Those who appear at the Tax Directorate or other institutions are simply fine-collectors, who go to exert pressure, to receive bribes and then to report to their political or administrative leaders."

In the Albanian tax administration, where state revenues are collected, administrative decision-making is not simply a bureaucratic procedure. It is an instrument of power, which puts pressure on businesses that are often not in line with the government.

This investigation starts from a key document: a decision of the Commissioner for Civil Service Supervision (CSC), which found serious irregularities in the General Directorate of Taxes. The decisions taken at the time when the institution was headed by Ceno Klosi reflect the same situation that continues today under the leadership of the current head, Ilir Binaj. Directors change, but the procedure for legal violations remains the same. While the law is ignored, internal structures rush into businesses.

Lawyer Elton Laska states: "In this specific case, regarding the Tax Directorate, it clearly appears that we have a misuse of recruitment, with the aim of using these employees as 'soldiers' to impose fines on certain businesses."

The law on civil servants is clear: within two years, an employee can be assigned to a position for a maximum of 6 months, by necessarily passing through the filter of the Department of Public Administration (DAP) and through competition. This regulation has been deliberately bypassed by both Ceno Klosi and Ilir Binaj.

At the core of this system lies the formula that has become common in administration: "he is charged with a task".

Through this phrase, a tax inspector exercises de facto managerial functions. However, according to Article 117 of the Code of Administrative Procedure, any legal act produced from this gray area is absolutely invalid, since the actions are not certified by the Department of Public Administration. Assigning inspectors to duty in this way creates indications that it is done with the aim of selectively targeting businesses, raising strong suspicions of corrupt affairs. A manager commanded outside the DAP system is much more susceptible to blackmail than an employee with regular status; he is forced to raise the “crow” against the director to keep his position.

According to lawyer Laska: "In this sense, the administration is used as a 'soldier' ​​of the political party and the law is not respected, as clearly foreseen, whether in the manner of recruitment, or in the manner of termination of contracts and dismissals. We all suffer the consequences, because these payments made to these employees, who are paid twice, come from our taxes."

File of appointments, assets and suspicions of abuses in the tax administration
The facts obtained by “Vetting” reveal that this scheme is being applied in the most delicate positions of the fiscal administration. The case of Estela Dura, who has been assigned the task of director of the Regional Directorate of Large Taxpayers (VIP), is among the most complex. For almost a year, Dura has been in this key position, while officially being paid as the Regional Director of Taxes in Tirana. This position was given to her by order of the current director, Ilir Binaj.

The case of Erilinda Lala shows that, according to unofficial sources, a shake-up is expected, where she will replace Estela Dura. Erilinda Lala's mission in Tirana Taxes seems to have ended, after having "hit the mark" on the businesses of the capital. Lala has also continued to be in command for nearly a year, without going through the DAP filters.
Arbëri Ametbejasi holds one of the most important positions, that of head of the Structure for the Collection of Unpaid Tax Liabilities at the central level. After leaving his functions in Vlora, he was transferred to the General Directorate without any public transparency, without a published CV and without a documented competition procedure by the Department of Public Administration.

Another controversial case is that of lawyer Armela Tafani, who holds a management position in the fiscal administration without any clear traces of her previous career. Given her years of experience, serious questions arise as to whether she meets the criteria to exercise a management function in the tax administration.

The documents reveal that this model has been consolidated since the time of Ceno Klos. According to lawyer Laska: “Bypassing the links of meritocracy, party ‘soldiers’ are recruited. In this way, a person who does not have the appropriate level of qualification and knows that he did not get the job on merit, but as a result of service to the party, is willing to commit other violations to remain in that position.”

The Commissioner for Civil Service Oversight has reviewed the files of officials Gjergji Smokthina, Altin Demiraj and Asqeri Mirashi.

For all three of these employees, the institution used the same mechanism of "assignment to duty", violating Article 48 of Law No. 152/2013.

Gjergji Smokthina was appointed in 2022 through the DAP, but in 2024 he was involved in a continuous cycle of transfers to temporary positions, without a defined term, also violating Article 26 on open competition.

Altin Demiraj moved from tax control to operational functions and vice versa, without a clear legal basis, in violation of the principle of transparency of the Code of Administrative Procedure.

Above all, this chaos was accompanied by serious violations related to voluntary suspensions. Employees such as Besnik Seferaj, Edvin Gruçka and Agron Nuredinaj, after their suspension terms expired, faced endless waiting and deliberate administrative delays, in violation of the law on civil servants.

While the law is violated within the central offices, the consequences on the ground are dramatic. On April 24, 2026, the Directorate for the Collection of Unpaid Debts at Large Taxpayers blocked the bank accounts of the company “Birra Korça” without any prior notice, while the case was still in the judicial appeal process.

In this arbitrary administrative process, two names come to light: Brunilda Llaci, director of this directorate, and inspector Ermal Zhegaj.

The "Vetting" investigation reveals disturbing facts about the profile of these officials. Ermal Zhegaj, while holding the delicate duty of tax inspector and having access to the financial data of businesses, is also active in the private real estate market as an agent associated with "Century 21 Albania".

This parallel private activity constitutes a clear conflict of interest situation, in violation of Law No. 9367/2005 “On the Prevention of Conflict of Interest”.

This network of unclear appointments also has a huge financial cost that weighs on taxpayers. According to official reports from the Supreme State Audit Office (SSA), during 2022 alone, 77.6 million lek were paid for the execution of final court decisions for former employees unfairly dismissed from work. In the September 2024 report, this bill reached 216.5 million lek liquidated, accompanied by 5.9 million lek in enforcement fees.

According to lawyer Laska: "We pay taxes to maintain the state, while the state misuses them, paying the same employees twice or thrice, who do not provide the service for which they should be paid. This is the direct responsibility of the relevant institutions and the political party that leads the government, the Socialist Party, which generally takes patronage and uses them in these institutions."

The state pays two salaries for the same position, while the responsible officials hide behind their posts. The Supreme Audit Office recommended disciplinary measures, from reprimands to dismissals, for those responsible, but the General Directorate of Taxes has refused to implement even a single measure.

In this space between what is written in the law and what happens in practice lies the essence of this investigation. When the civil service is violated from within through dubious appointments from the time of Klos or Binaj, the public administration loses its neutrality and turns into an instrument of pressure on Albanian entrepreneurship.

According to lawyer Elton Laska, public administration should be depoliticized and methods that avoid legal procedures should not be used. He further adds: "There is no need to go to the business office or workplace, because all obligations are reflected online and the administration can check every declaration from state offices. They know what turnover the business has and what the unpaid obligations are. There is no reason to exert physical pressure on the business. The business should not know the tax agent at all. He should be an official who checks the fiscal turnover and the payment of obligations in the background. The only reason why they go to the business is to impose fines and create fear towards the Tax Directorate and, through it, towards the government."

"Vetting" has exposed coastal resorts, hidden companies, and assets suspected of being illegally obtained by former and current leaders of the Tax Administration, for which there has still been no reaction from the Tirana Prosecutor's Office or SPAK.

On May 29, 2025, Erilinda Lala was appointed as the head of the Tirana Regional Tax Directorate. Documents obtained by "Vetting" and correspondence with public institutions create indications that Director Lala has been involved in a series of serious violations, including concealing assets together with her husband, Taulant Godroli.

Public documents show strong indications of links between Tirana Tax Director Erilinda Lala, her husband Taulant Godroli and the company “Alko-Impex General Construction”, with administrator Arbër Abazi. These links raise doubts about how the company has benefited from public contracts worth tens of millions of euros.

The first public denunciation was made in May 2016 by the Democratic Party, through former MP Grida Duma, who raised questions about the functioning of the Public Procurement Commission and possible connections with private companies.

"Today we have important questions that require answers. Is one of the managers of Sadriu's company a senior official of the Public Procurement Commission? Is the legal representative of Sadriu's company related to a senior official of the Public Procurement Commission?" declared former DP MP Grida Duma.

It would be almost a decade after this public denunciation until the file of the companies “Alko-Impex General Construction” and “ALKO IMPEX CONSTRUCTION” (formerly “KLEDOR ALBANIA-09”), together with Arbër Abazi, was put under investigation by SPAK. The company is suspected of having benefited from tens of millions of euros of public funds in a predetermined manner by the former Deputy Prime Minister and former Minister of Infrastructure and Energy, Belinda Balluku. The latter is under the protection of the socialist majority, which denied SPAK’s request for her arrest, opposing for the first time a request by the Special Prosecution.

The land for the resort was given without competition and in violation of the law, with suspected owners Lala-Godroli
In Albania, the law on construction is clear: no brick can be placed on a plot of land without first determining ownership and without the owner's approval. When it comes to public property of a municipality, this approval is given only through a vote of the Municipal Council, which is the only body with the legal right to decide whether the property can be given for use.

The fact that the National Territorial Council (NTC) approved a construction permit for the private company "2D Construction 2025", with owner Marsida Dedej and former shareholder Tirana Tax Director Erilinda Lala, before the vote was held in the Kavaja Municipality, constitutes a serious institutional scandal.

The electronic permit system (e-Albania) is built in such a way that it does not allow the procedure to proceed without uploading the ownership certificate or the use contract. For this reason, suspicions arise that the procedure in the system may have been bypassed, as the project has advanced without the basic ownership document, ignoring the lack of the act legitimizing the private company.

This is not simply a bypass of the municipality, but a serious violation of local autonomy by the National Territorial Council. In practice, the Territorial Development Agency, headed by Adelajda Roka, has passed a project to the National Territorial Council that did not have a certificate of ownership.

Behind this project, which was signed by the National Territorial Council in violation of the law for the company "2D Construction 2025", formerly "Gea Construction", it is suspected that the Director of Taxes, Erilinda Lala, and her husband, Taulant Godroli, are hiding.

According to lawyer Ramaj, a construction permit cannot be issued without first determining the legal owner of the property to be developed.

"Any action taken without the approval of the legal owner by other institutions is contrary to the law. This action invalidates all subsequent acts, as it lacks a legal basis," said lawyer Ramaj.

The construction permit was granted by the KKT before the legal relationship over the land was regulated. All procedures, including the draft decision and the decision of the Municipal Council, were carried out by the Municipality of Kavaja only after the construction permit was granted. Specifically, the municipality completed these procedures on October 20, 2025, while the construction permit was approved on July 23, 2025.

At this point, several questions arise:

For what project did the National Territorial Council grant permission to the private company when the property where it would be built had not yet been determined? How did the company "2D Construction 2025", through Marsida Dedej, submit the application for this project when it did not yet have the land where the project would be developed? And how did the company know that it would receive permission from the KKT and then from the Municipality of Kavaja for this area?

Only SPAK can provide answers to these questions, as we are dealing with a long list of senior officials who are suspected of abusing their position to pave the way for a resort that, due to its height, also conflicts with the General Local Plan of the Municipality of Kavaja.

Another problematic process, which lacks transparency, is related to the way this public property was given for development by the municipality. The documents show that no competition process was conducted for the use of the public property and the legal status of this property is not clearly explained.

These elements raise serious questions about the way public land was provided for this project.

The plans for the construction of the resort have also been questioned by the editorial team's research, as according to the Kavaja Municipality, the company has not paid the construction tax, which is estimated at around 1 million euros.

"Vetting" has secured the contract signed between the Municipality of Kavaja and the private company and has identified that the tourist project in the Qerret area costs much more than the initial estimate.

The project envisages the construction of a complex of residential, service and hotel buildings, with buildings reaching up to 15 floors above ground and 2 floors of underground parking. The project envisages buildings with heights of 3, 8, 10, 12 and up to 15 floors, which will form a tourist complex with residential, hotel and service functions.
Based on the size of the project and the average cost of coastal tourist construction, the complex could have a minimum investment value of around 20 million euros. This remains a minimum estimate, as the real value could be much higher.

Another important element that emerges from the contract and official documents is related to the presence of a drainage canal in the area where the project is envisaged. According to the documentation, the municipality is aware of the existence of this canal and emphasizes that development must take its presence into account. This means that constructions and infrastructure cannot touch the canal bed and must respect a safety distance. In practice, this is known as an easement, i.e. a protective space that must remain unbuilt to guarantee the functioning and maintenance of the drainage system.

However, due to the way the documents were drafted, a significant ambiguity remains. The contract between the municipality and the company only mentions the canal in general terms, without clearly defining how it will be managed during the project's development.

It is not specified whether the canal will remain in its current state, be relocated, or be integrated into the project through infrastructural interventions. Any change of this type requires approval from the institutions responsible for drainage systems and water management.

Both institutions, the Territorial Development Agency and the Municipality of Kavaja, have not provided any comments on these suspicions, choosing to remain silent in the face of requests for clarification.

Appointment in violation of the law – DPA avoids responsibility
Tirana Tax Director, Erilinda Lala, has followed a parallel career trajectory with her political and institutional boss, Finance Minister Petrit Malaj. Initially, Malaj was appointed director of the National Agency for Natural Resources, where Erilinda Lala was later employed as a lawyer.

Then, in September 2024, Malaj was appointed Minister of Finance and in this institution he again took Lala with him as an advisor.

On February 18, 2026, upon the proposal of Minister Malaj and with an official letter addressed to the Department of Public Administration (DPA), Erilinda Lala was proposed for the position of Director of the Tirana Regional Tax Directorate. After verifications were carried out, DPA decided on February 19, 2026 to appoint her to this position, without a competition procedure, considering it as a mid-level managerial appointment.

However, "Vetting" previously reported, in December 2025, that Lala had held the position of seconded director since 2025. This raises a problem, as she could not have been seconded without first having the status of a civil servant suitable for this position.

According to lawyer Redi Ramaj, command cannot be used as a long-term mechanism, but only in emergency cases and for limited periods.

"In the case of the Tirana Regional Tax Directorate, competition and transparency are definitely needed, as it is one of the most important directorates in the country," he said.

The documents show that Erilinda Lala was an advisor at the Ministry of Finance from September 2, 2024 to November 15, 2024, a fact also reflected in the asset declarations. After this period, she no longer holds this position.

Then, in May 2025, she begins to exercise the function of seconded director at the Tirana Regional Tax Directorate.

DAP, in its official response, does not address this command phase, but only the formal appointment of February 2026, leaving a gap in the administrative chronology of the appointment.

The Civil Servant Law provides that command in a management position may only be made for limited periods and under specific conditions, usually when the position is vacant and until the completion of the regular appointment procedure.

But every command must be documented with a clear and verifiable administrative act, which in this case does not result in a complete response from the DAP.

Another problem is related to the fact that the position of Regional Tax Director is a mid-level management position and must be filled by persons with civil servant status.

According to the data, Erilinda Lala passed the second phase of the exam for the High-Level Management Corps only in October 2025, several months after she began exercising her function as a commissioned director in May 2025.
This creates a clear discrepancy between the chronology of the exercise of the duty and the fulfillment of the legal criteria for appointment.

DAP, in its interpretation, refers to Article 30 of the Law on Civil Servants and Decision No. 118/2014, arguing that the appointment of a member of the TND to a management position at the request of the minister is permitted.
However, this provision only applies in cases where the person is already part of the Senior Management Team. In this case, according to the documents, the exercise of the duty began before fulfilling this status.

In public administration, this is an essential point, as every command constitutes an administrative act that must be clear, documented, and based on the law.

Another issue is related to the duration of the command. If it started in May 2025 and the formal appointment was made in February 2026, the result is a period of about 9 months in which the function was exercised without a final appointment.
In the official request, "Vetting" requested complete documentation of the appointment process and all its phases, but DAP responded only to the final act of 2026, without clarifying the preliminary phase of the exercise of the duty.

Following a complaint to the Commissioner for the Right to Information and Personal Data Protection, the institution responded that it was unaware of the command phase and would conduct further verifications, shifting responsibility to the institutions that made the appointment.

Hiding wealth by Lala-Godroli and investigations against Minister Malaj
Coastal properties have produced some of the fiercest conflicts in the history of the Albanian state. From the north in Shkodra to the south in Saranda, clashes over ownership have often involved residents, but not infrequently also state institutions.

One of the properties that has raised questions, according to the reports received by the "Vetting" editorial office, is a hotel-restaurant linked to the Lala family. The husband of Tirana Tax Director Erilinda Lala, Taulant Godroli, turns out to have worked as an undeclared manager, according to the asset declaration forms at the High Inspectorate for Declaration and Control of Assets and Conflict of Interest for the year 2025.
According to this data, together with Director Lala, they have undeclared income and assets related to interests that, according to indications, are linked to a resort in the Qerret i Kavaja area.

Likewise, Director Lala has not declared the NIPTs or names of businesses that have generated around 40 thousand euros in revenue in several months of 2023. Despite these indications, Chief Inspector Evgjeni Bashari and Secretary General Arbër Basholli have not provided any response to "Vetting"'s requests regarding the measures taken.
On the other hand, it turns out that Taulant Godroli has not only hidden his employment activity, but also connections with companies that were previously owned by him, as well as with the company "ALKO IMPEX CONSTRUCTION" (formerly "KLEDOR ALBANIA-09"), which is currently linked to Arbër Abazi.

In 2009, Godroli founded the company “Electral sh.pk” as the sole shareholder. Later, he became the administrator of a concession company, HEC Hotolisht, which in 2015 won the contract for the construction, operation and transfer of the Hotolisht hydropower plants, with an investment value of around 567 million lek.

The problem is related to the fact that Godroli did not declare in the HIDACCI forms that he was the administrator of this concession company during the period 2015–2017.

Also, he has not declared the transfer of shares of "Electral sh.pk", which do not appear in the initial asset declarations as a person related to Director Erilinda Lala.

According to lawyer Ramaj, persons who are subject to the law on asset declaration in the HIDAKCI are obliged to declare any income, participation or transaction with private companies, including share transfers.
"This case constitutes a violation of the law and the HIDACCI should launch an inspection to verify the causes of the non-declaration," said lawyer Ramaj.

"Vetting" contacted the Secretary General of the HIDACCI, Arbër Basholli, about these new indications on Godroli's failure to declare assets, but he refused to comment or clarify possible measures.

Meanwhile, the only fact confirmed by correspondence between "Vetting" and the HIDAKKI is that this institution has initiated verifications of the asset data of Minister Petrit Malaj.

It remains unclear whether the HIDACCI has referred the case to the Prosecutor's Office or whether it has taken administrative measures, as the institution has argued that further details constitute confidential information.